The latest procedure for conducting cash transactions. General rules for conducting cash transactions. New rules for using CCP

The Central Bank established new rules for conducting cash transactions. Their implementation has become mandatory for everyone involved in commercial activities.

Concept of cash transaction

Cash transactions include

• reception
• issuance
• storage
• cash recalculation,

• filling
• conducting
• reception
• issuance of documents that accompany monetary transactions.

Any movement or movement of funds must be reflected when conducting a cash transaction. There is a certain order that must be strictly followed.

Theoretically, only those who do not handle cash can be relieved of the duties of maintaining a cash register and conducting cash transactions. Accordingly, they can only accept money and make payments by bank transfer. In reality, this option is an exception to the rule.

In this case, during the audit, the tax inspector is informed in free form that only non-cash payments are carried out. The application must be documented.

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New order from June 1, 2014

On June 1, 2014, instead of the expired Regulations of the Central Bank (CB) of the Russian Federation dated October 12, 2011 No. 373-P, the Central Bank Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions” came into force. operations by individual entrepreneurs and small businesses." The document has passed state registration with the Ministry of Justice of the Russian Federation.

Now, according to the new procedure, for individual entrepreneurs (IP) and small businesses (small enterprises - SE), the limit on the amount of cash in the cash register has been lifted. The limit rule remains only for organizations that are not small businesses.

There, the formulas by which the cash limit is calculated remain the same: either based on actual cash expenses, or based on the volume of revenue. But the relaxation was still made. Now such enterprises can choose the formula for calculating the cash limit that is more favorable to them.

In particular, the strict rule for enterprises that do not have cash revenue to set a cash limit only on actual cash expenses has been canceled. That is, now such enterprises can change the limit to their advantage. Moreover, the tax inspectorate is deprived of the right to recalculate the newly established limit and can only control whether it is observed or not.

However, in order to avoid conflicts with tax authorities, it is better for the owners (or executive directors) of such enterprises to play it safe - to issue an order with reference to the Central Bank Directive No. 3210-U stating that from June 1, 2014, a new procedure for setting the limit has been established.

Innovations for individual entrepreneurs and small businesses

They are as follows:

— an individual entrepreneur is no longer required to maintain both the cash book itself and, accordingly, cash receipts and cash orders (the rule for maintaining cash documents applies only to those individual entrepreneurs who operate under special tax regimes specified in tax legislation);

— another relaxation applies to both individual entrepreneurs and small enterprises: they were removed from the obligation to draw up a register of deposited amounts (before the entry into force of Central Bank Directive No. 3210-U, an individual entrepreneur or a cashier of an individual enterprise was required to enter into the register on the last day of cash disbursement the funds not received by for any reason by employees of the amount of “cash”). According to the new procedure, on the last day of issuing money, an individual entrepreneur or an MP cashier must only write down “deposited” in the statement (opposite the employee’s last name) and seal the entry. Then the individual entrepreneur displays in the statement the amount of “cash” issued in fact and the amount to be deposited, and signs the statement. In a small enterprise, the procedure is the same, only the cashier performs them, after which he passes the statement to the chief accountant or another authorized person for signature;

- the new procedure contains another relaxation for individual entrepreneurs operating under special tax regimes and small enterprises - an individual entrepreneur or cashier may not keep a cash book on days when there were no cash payments;

— according to the Directive of the Central Bank No. 3210-U, MP cashiers can make changes to cash documents (but not to cash receipts and debit orders!). For example, in a cash book you can cross out an incorrect entry, enter the correct one next to it and seal the correction with the cashier’s signature (but be sure to decipher the essence of the corrections - why, in connection with what).

Types of cash transactions

The cash register carries out incoming and outgoing cash transactions.

1. Receipt cash transactions are the receipt of money to the cash desk from any sources.
2. Expense cash transactions define the action associated with the withdrawal of cash from the cash register.

Expense cash transactions include:

• payment of advances and salaries to employees
• issuance of travel and hospitality expenses
• issuance of cash for business needs
• transferring money to the bank
• social payments

Who can conduct cash transactions

Cash transactions have the right to be conducted by a cashier or another person who is vested with these powers by the head of the organization. In both cases, it is necessary to issue an appropriate order.

Most likely, in a small business, based on workload standards, one cashier will be enough. But if there are several of them, then the position of senior cashier is introduced according to the staffing table.

If we consider a situation where there are no employees, then cash transactions are carried out by an individual entrepreneur.

Regulations on conducting cash transactions

The procedure for conducting cash transactions is determined by the Regulations of the Central Bank of the Russian Federation. According to this provision on cash transactions, individual entrepreneurs and small businesses are required to comply with a certain procedure for recording cash transactions. Previously, the document did not apply to this category of entrepreneurs.

To regulate the order of money circulation, everyone who uses cash must adhere to cash discipline.

Documentation of cash transactions

1. To confirm the movement of funds, a receipt (PKO) and an expense (RKO) cash order are used. They relate to primary documents for cash transactions and have a generally accepted approved form.

Receipt order
It indicates the source of funds.

According to the rules, an order form and a receipt for this order must be filled out. But in practice, there are cases when they are limited to filling out only the receipt. The filling rules do not allow this option. First, the order form must be filled out, and then a receipt must be issued.

When additional documents are attached, they must be indicated in the order. Such documents can serve as an act of work performed or services rendered.

The cash receipt order is signed by an accountant or other authorized person. But these powers must be confirmed by a power of attorney.

Money must arrive at the cash desk on the day the receipt order is drawn up. Otherwise, it is invalid. Timely preparation of an order is one of the points of compliance with cash discipline.

An expense cash order is used to issue cash from the cash register.
It is filled out immediately before funds are issued. The amount is entered by hand by the recipient himself.

2. All information is entered into the cash book.

It must be filled out regularly and on time. This is a mandatory document. It doesn't matter whether a cash register is used or not.

Careful maintenance of a cash book is, first of all, cash discipline, which must be strictly observed.

Basic requirements for its design:

• All details must be indicated on the first sheet
• The cash book is intended for maintaining only one calendar year and no more
• All pages must be numbered and then stitched. Their total number is indicated on the last page

The cash book is filled out on the basis of cash orders: incoming and outgoing.

3. If there are employees, then cash payments are formalized by payroll or payroll.

Accounting of cash transactions

Accounting for cash transactions involves monitoring the movement of cash.

To carry out cash-related transactions, account 50 “Cash” is used in the accounting chart of accounts.

Receipts of funds are accounted for as a debit, while expenses (payments) are accounted for as a credit. If necessary, subaccounts are used, such as:

• accounting for receipts and expenditures of money in national currency
• moving funds across different cash desks, if there are several of them
• movement of monetary documents

Synthetic accounting of transactions is carried out on the Cash desk account. It allows you to track all cash movements.

Audit of cash transactions

The tax inspector checks the cash discipline procedure. In the course of it it turns out:

• How is the cash register monitored?
• Is the cash book maintained correctly?
• checking the compliance of reports with primary documentation
• How fully are the funds received from the bank accounted for?
• correspondence of records with bank data
• use of funds received from the current account for their intended purpose
• control over compliance with the established cash limit is checked

To avoid the imposition of penalties, it is necessary to monitor whether the following are filled out and executed correctly:

• cash book
• reports on receipt and debit orders
• supporting documents that are necessary for operations.

If these mandatory rules are observed, the organization of cash management will be considered satisfactory and the audit of cash transactions will end with a positive result.

Rules for conducting cash transactions

The general procedure for cash transactions includes:

• reception, safety and issuance of funds
• preparation of the attached documents
• cash register audit
• compliance with cash discipline.

Based on this, rules for conducting cash transactions have been established.

A small business representative or individual entrepreneur must necessarily set a cash limit.

A special place is allocated in the premises for cash register operations. At the end of the day, the remaining cash is calculated and withdrawn. This must be done daily.

To set a limit, an administrative document is drawn up. It is fixed by order in any form. There is no need to notify anyone. The period for which the limit is set is also decided independently.

Individual entrepreneurs and small businesses are required to:

• determine the limit on the balance of money in the cash register. Released funds in excess of the established limit must be kept in bank accounts
• All cash transactions must be documented with a receipt (PKO) and an expense (RKO) cash order. All necessary cash documents must be available
• Maintain a cash book daily. Enter all entries into it, i.e. make a full posting of cash to the cash desk
• The head of the organization (individual entrepreneur) is obliged to provide the organization with complete management of cash transactions
• Accumulation of cash in excess of the established limit is not allowed. An exception may be paydays and weekends (non-working holidays) if cash transactions were carried out.

The safety of cash is ensured on our own. The head of the enterprise (individual entrepreneur) is responsible for the timely transfer of money to the bank and for the limit of funds in the cash desk.

The cashier is responsible for maintaining cash documents; cash transactions are monitored by the manager and accountant.

Cash transactions can be carried out in paper form or electronically. Cash documents maintained on a computer must be printed and filed into the cash book once a year.

Violations of the rules for conducting cash transactions

Liability for violation of cash transactions provides for penalties. For officials they range from 4,000 rubles. up to 5,000 rubles, for enterprises – from 40,000 rubles. up to 50,000 rub.

Compliance with the basic provisions when conducting cash transactions is guaranteed to insure you against errors associated with cash discipline. To do this, you must comply with the current rules and carefully monitor upcoming changes.

From June 1, 2014, a new procedure for conducting cash transactions will be introduced. It will become much simpler.

• The number of details in the cash book will be reduced. There will be no need to enter account numbers.
• Filling out the incoming and outgoing order form will become easier.
• The cash limit will be lifted.
• The obligation to maintain a cash book will be abolished.

But there are still rules in force when, when conducting cash transactions, it is necessary to fill out a cash book, reflect all cash transactions of an individual entrepreneur (LLC), draw up cash documents: cash receipt orders (PKO), cash outflow orders (COS) and comply with the cash settlement limit.

In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.

Cash discipline is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2019 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

L

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

N c– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, the location, organizational structure, specifics of the activity (seasonality, working hours, etc.) can be taken into account.

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, to pay their suppliers).

In this case, the formula applies:

L = R / P x N n

L– cash balance limit in rubles;

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash register.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with the attachment of documents confirming the expenses made (KKM receipts, sales receipts, etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

Another important rule of cash discipline is compliance with the restrictions on cash payments between business entities (individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.

Cash transactions are the most important component of a trading business (and, in general, any other that is accompanied by cash payments). What is their purpose? How are cash transactions carried out in accordance with legal requirements - especially taking into account changes in Law No. 54-FZ since 2017, which regulates the use of online cash registers?

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What applies to them

Cash transactions essentially include those that are related to the circulation of cash (or non-cash transactions in which various electronic instruments are used - primarily bank cards).

As a rule, at least one of the participants in such transactions is an individual. It can be represented:

1. Buyer (customer of services).

In this case, funds can:

• accepted from the buyer (when paying for goods or services);
• given to the buyer (when returning goods or compensation for poor-quality service, when returning prepayment for goods or services).

1. Employee.

In this case, funds can:

• issued to the employee (in the form of salary, amounts for reporting - for example, travel allowances);
• accepted from the employee (for example, in the form of unspent travel allowances).

1. Borrower or lender.

Obviously, depending on the specific role of the individual with whom settlements are being made in this case, funds can either be issued (to the borrower - when applying for a loan, to the lender - when repaying it) or accepted (from the borrower - when repaying the loan, from the lender - at checkout).

Thus, cash transactions are dual in nature: they can correspond to both the receipt and issuance of funds from the cash desk of an economic entity (individual entrepreneur or organization).

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In cases provided for by law, parties to cash transactions can only be legal entities (or a legal entity and an individual entrepreneur). A little later we will study the specifics of such operations in more detail. For now, let’s agree to consider common scenarios in which at least one participant in the settlements is an individual (not registered as an individual entrepreneur).

Operations corresponding to the settlements of an economic entity with the above categories of individuals (and not only - the list of possible participants in such legal relations can be much wider) are carried out in the jurisdiction of special legal norms. Let us study the main sources of law in which these norms are enshrined.

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What regulations govern the conduct of cash transactions?

Cash transactions are carried out by Russian enterprises in accordance with such regulations as:

1. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

• what specific procedures should be carried out as part of cash transactions;
• limits on cash balances that an enterprise must comply with in cases established by law;
• the procedure for using various cash documents;
• basic rules for ensuring the safety of funds in an enterprise.

And this, of course, is not an exhaustive list of categories of norms established by Directive No. 3210-U. This normative act is a rather voluminous and structurally complex source of law, and its application can be characterized by a large number of nuances, which are revealed in detail during law enforcement practice.

1. By Directive of the Bank of Russia dated October 7, 2013 No. 3073-U.

This source of law regulates specifically how settlements using cash should be carried out. Its provisions must be known, first of all, to business entities that are engaged in retail trade and the provision of services to individuals, during which cash payments are almost always carried out.

1. Law No. 53-FZ, adopted on May 22, 2003.

This law and the previous source of law, Directive No. 3073-U, should be considered as regulations governing the general sphere of legal relations - cash payments. However, Law No. 54-FZ regulates a separate important aspect of such calculations - the use of cash register equipment (or documents replacing those generated through cash register systems).

It should be noted that until 07/01/2018, Law No. 54-FZ was actually applied simultaneously in 2 editions - the current one (dated 07/03/2016) and, partially, the one that was adopted on 03/08/2015. Some trading enterprises have the right to choose which edition to use when making payments to customers.

The partial application of the old version of Law No. 54-FZ is due to the fact that the legislator recognized most of the provisions of this regulatory legal act as no longer in force - but with the exception of those that allow a number of businesses to legally not use cash register equipment (later in the article we will study what these are businesses, more details).

These sources of law (and others that may correspond with them in various situations) regulate different areas of legal relations. If we consider the practical nuances that characterize these legal relations, then we can study, first of all, the basic principles of organizing the work of a cash register in an enterprise.

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How does a cash register work in an enterprise?

A cash receipt is one of the key documents during fiscalization. Let's study the specifics of its use (and its alternatives, which are provided for by the legislation updated regarding the regulation of the use of cash register devices) in more detail.

Mercury 115F




• What is a cash receipt (and alternative documents)

  We noted above that one of the fundamental regulations in the field of regulation of cash transactions - Law No. 54-FZ, is valid in 2 editions until July 1, 2018.

  It is worth noting that in the old version of Law No. 54-FZ, the concept of “cash receipt” is practically not disclosed (although it is actively used). Essentially, a cash register receipt in the context of this source of law is a primary document printed on a fiscal registrar with an EKLZ (or at the level of a cash register technological module similar in function) and including all the necessary details to identify the payment made by the client when paying for a product or service.

  In accordance with the current version of Law No. 54-FZ, all trading enterprises are required to issue cash receipts to customers, except:

  • working on UTII and PSN;
  • providing services to citizens;
  • specified in paragraph 3 of Art. 2 of Law No. 54-FZ in the old version.

  At the same time, companies that work under UTII and PSN, at the buyer’s request, are obliged to issue a sales receipt for him in the prescribed form, and those that provide services - in any case, issue the client a strict reporting form.

  We noted above that the norms of the old version of Law No. 54-FZ are subject to only partial application. This means that companies that do not fall under the specified exceptions and are obliged to use cash register systems must work according to the new edition of this regulatory act (that is, use online cash registers). And only if a business entity claims exceptions under which the CCT may not be applied, will its work in the jurisdiction of the old version of Law No. 54-FZ be possible.

  Thus, the sales receipt and BSO, according to the old version of Law No. 54-FZ, replace the cash register receipt. At the same time, they are formed without using a cash register with EKLZ or an online cash register. Instead of a cash register, a special receipt printer can be used. Another option is to issue a BSO or sales receipt manually in accordance with legal requirements (for example, BSO forms that must be filled out manually must be printed in a professional printing house).

  After July 1, 2018, the old version of Law No. 54-FZ will completely lose force, and all businesses will have to operate according to the new version of this regulatory act. It, in turn, clearly defines a cash receipt. It is considered as a primary document generated in electronic or printed form using a cash register with a fiscal drive - that is, an online cash register. The provisions of paragraph 1 of Art. 4.7 of Law No. 54-FZ establishes a list of details that a check must contain.

  An alternative to a cash receipt, according to the new version of Law No. 54-FZ, can only be a BSO issued by companies providing services. However, it essentially represents only a modification of a cash receipt, because:

  • created, like a cash receipt, using an online cash register;
  • must contain the same details as the cash receipt.

  According to the new version of Law No. 54-FZ, the difference between a check and a BSO is essentially only in name and scope. At the same time, a company providing services has the right to issue a cash receipt instead of a BSO (but the one that sells goods is obliged to issue a receipt).

  According to the new version of Law No. 54-FZ, a cash register receipt or BSO, at the client’s request, is sent to his e-mail or phone in the form of SMS in electronic form (this option, as we already know, is included in the functionality of online cash registers). It is also possible to place a QR code on a printed receipt with a link to its electronic version.

  1. Execute PKO:
  • using fiscal records that are saved in the memory of the online cash register (in this case, if necessary, it is possible to print out these records in paper form using established formats);
  • supplementing the order with a receipt, which is generated electronically (at the same time, it can, if necessary, be sent to the person who deposited the funds at the cash desk by email).

  Fiscal records are reflected in the cash register memory in the form of the following main types of documents:

  • reports (registration of a cash register with the Federal Tax Service, changes in its parameters, opening and closing a shift, closing a fiscal drive, current calculations);
  • cash receipts or BSO, as well as similar documents for correcting fiscal records;
  • OFD confirmations.

  All specified documents are stored in the memory of the fiscal drive, a key technological component of online cash registers. Those types of documents related to reports must be stored in the memory of the drive for 5 years after the end of its service life.

  The exact formats of fiscal records that should be used at online cash registers are approved by regulatory agencies - primarily the Federal Tax Service of the Russian Federation. The rules for the use of such records and the requirements for their storage may change, also in accordance with the regulations of government departments.

  The current formats of fiscal records and details of documents generated when using online cash registers were introduced by Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229.

  1. Execute RKO on an electronic form. In addition, an expense cash order can be signed using the electronic digital signature of the recipient of funds.

  Of course, organizations using online cash registers are not prohibited from using paper cash orders. However, the use of electronic versions of RKO and PKO can be much more convenient. By automating their filling out (as we noted above, it can be done using modern accounting programs), a trading enterprise can significantly increase the efficiency of business processes.

  The most important procedure characterizing the documentation of cash transactions by trading enterprises that use online cash registers is the generation of a report on the closure of a shift.

  Let us note that its use has nothing to do with maintaining a cash book, issuing PKOs and RKOs - this report reflects the fact that a trading enterprise uses cash register equipment. But in this case, this report becomes one of the key tools for documenting cash transactions.

  Previously, when retail establishments used regular cash registers, cashiers generated a Z-report at the end of their shift. Based on the information reflected in it, a journal was filled out in the KM-4 form and a certificate in the KM-6 form.

  Trade enterprises that use online cash registers, as we noted above, have the right not to use documents such as KM-4 and KM-6 in their work (instead, the online cash register uses other formats for documenting cash transactions automatically). Accordingly, a Z-report is not generated at the end of a shift at the online cash register.

  At the same time, its analogue is generated, and, moreover, practically the same name - “Shift Closing Report”, in electronic form (in this case, if necessary, the user of the online cash register has the opportunity to print it on paper). On its basis, the trading company must issue a PKO (in paper or electronic form - in the manner discussed above), and reflect information about the receipt order in the cash book.

  Since when using new cash registers it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift, a report on the closure of the shift is automatically generated at the online cash register, on the basis of which the PKO is drawn up and an entry is made in the cash book.

  An important nuance: the shift closure report generated at the online cash register may reflect data on various operations:

  1. Full payment for goods.

  It can be noted that in this case, the posting DT 50, CT 90-1 is recorded in the company’s accounting registers.

  1. Partial payment for goods.

  Wiring DT 50, KT 62-1 is used here.

  1. Prepayment.

  Wiring used here is DT 50, KT 62-2.

  Thus, in practice, a store may need to create 3 different cash receipt orders (each of which will contain separate transactions).

  Note that similar entries are recorded by business entities in accounting registers even if companies do not use cash register systems.

  A report on the closing of a shift at the online cash register must be created no later than 24 hours after the opening of the shift. If the shift is not closed on time, the fiscal drive will not function correctly (and if the Federal Tax Service finds out about this, it may apply penalties to the trading company).

  It will also be useful to study a number of nuances that characterize the use of tools for documenting cash transactions when using an online cash register when returning goods. This procedure is essentially the opposite of the one in which a store formalizes the sale of a product. Therefore, when documenting it, another tool is used - RKO.

  The procedure for returning goods by customers, thanks to the functionality of online cash registers, is much more simplified in comparison with its implementation using the old-style cash register. In particular, the seller does not need to fill out an act in form KM-3. In addition, a cash receipt reflecting the return transaction is submitted to the Federal Tax Service through the OFD in the same way as a regular receipt when goods are released.

  But, nevertheless, the cashier will still have to carry out some actions to document the operation of returning the goods. Namely:

  1. Punch the refund check.
  1. Issue a cash settlement for the refund amount.
  1. Familiarize yourself with the section of the shift closure report, which reflects information about returns of goods (for these purposes, separate details are provided in the report structure).
  1. In the PQR, which is compiled based on revenue, indicate the difference between the amount of revenue and the amount of return.

  Please note that when returning a product the next day after its purchase or later, you do not need to punch a cash receipt - you just need to issue a cash register receipt. At the same time, funds are issued from the cash register, and not from a place for storing cash (as a rule, this is a cash register box). An exception is the return of advance payment for goods. If it is carried out, then the return receipt should be punched at the online checkout in any case, and the funds should be issued to the buyer from the cash register box.

  Cash balance limit

  Having familiarized ourselves with the specifics of documenting cash transactions, we will study another aspect of conducting relevant operations - compliance with the limit on the cash balance in the cash register of the enterprise.

  What is it and what is it used for?

  The cash register limit refers to the limiting indicator of the volume of funds that are placed in the cash register of a trading enterprise. If it is exceeded, the excess amount of funds must be transferred to the servicing financial institution. An exception is if the appearance of an excess amount of cash is due to the need for a trading enterprise to pay salaries to its employees, or to fulfill certain social obligations to them.

  1. Based on the volume of incoming receipts.

  For these purposes, the formula is used:

  LC = OP / RP * IS,

  LC - cash register limit;

  OP - volume of cash receipts at the cash desk;

  RP - the billing period for which the cash limit is considered (it should not exceed 92 working days);

  IS - the interval between the days on which collection occurs (deposit of cash by the store to the bank).

  At the same time, the IP indicator should not be more than 7 days if there are banks in the locality in which the trading enterprise is located, and no more than 14 days if there are no financial institutions in the locality.

  1. Based on the volume of outgoing receipts.

  In this case, another formula applies:

  LC = OV / RP * IS,

  LC, RP, IS - parameters familiar to us;

  OV - the amount of payments from the cash register.

  At the same time, the amount of money used by the store to pay wages to its employees, as well as the fulfillment of social obligations to them, is deducted from the OB indicator.

  The way in which the cash register limit must be observed is fixed in the provisions of the local regulations of the trading company. Let us note that in case of violations of the implementation of the norms of this order in relation to an economic entity, the Federal Tax Service may apply penalties.

  Individual entrepreneurs, as well as legal entities that fall under the criteria of a small enterprise, have the right not to set or comply with the cash limit. At the same time, the director of an organization that decides not to use the cash limit must issue an order to this effect.

  Certain features characterize cash settlements between legal entities - despite the fact that in general, organizations prefer to pay each other in a non-cash format. Let's study these features in more detail.

  Settlements between legal entities

  At the beginning of the article, we agreed that we would consider cash payments in the context of legal relations, one of the parties to which is an individual (buyer, client of the company), but we stipulated that, in principle, scenarios are possible in which both participants in such legal relations are legal entities. Despite the fact that in most cases it is preferable for organizations to pay by bank transfer, in some cases they have to use cash payments.

  Funds received by the organization's cash desk can be spent in cash only for those purposes that are directly provided for by law. Such goals include, first of all, settlements for goods and services with counterparties (both in the status of legal entities and registered as individual entrepreneurs).

  In general, the need for cash payments between legal entities arises if one of the partners, for one reason or another, does not have access to a bank account (for example, if it is blocked due to the expiration of the electronic signature). Or - if payments need to be made very quickly (faster than 3 banking days - the usual period for payments between legal entities, although, of course, many modern banks carry out such calculations almost within a few seconds).

  The main regulatory act in accordance with which cash payments are carried out between legal entities is Directive of the Bank of Russia dated October 7, 2013 No. 3073-U. Paragraph 6 of this regulatory act states that the maximum amount of cash payments under an agreement between legal entities should not exceed 100 thousand rubles. Or - a similar amount in foreign currency, if one of the parties to the agreement is a foreign company.

  Please note that when making payments between a legal entity and an individual, the specified limit does not apply - this is stated in paragraph 5 of Directive No. 3073-U. However, if settlements are made with an individual entrepreneur, then the limit will need to be observed.

  Cash can be transferred not only between legal entities independent of each other, but also between the central office of a large organization and its branches. In this case, the limit on the amount of funds also does not apply. The procedure in accordance with which the movement of funds is carried out in such cases is established in the provisions of local regulations of the legal entity.

  The movement of funds from one business entity to another (between the head office and a separate division of the company) is carried out using the familiar cash orders and cash book.

  Fiscalization and documentation of cash transactions: features of differentiation of procedures

  It is obvious that the legislative norms governing the conduct of cash transactions are not always formulated in a sufficiently systematic manner. In many cases, in order to correctly interpret a particular norm, it is necessary to study several more. This feature characterizes, first of all, procedures such as fiscalization and documentation of cash transactions. In a number of aspects they are closely related to each other, but in fact they are independent.

  Let's try to look at how fiscalization and documentation of cash transactions in the table are related (and in what areas they are differentiated).

  Parameter	Procedures for cash transactions		Aspects of joint implementation of fiscalization and documentation	Notes
  	Fiscalization	Documentation
  Is it carried out in legal relations between a taxpayer (individual entrepreneur or legal entity) and an individual (not an employee of a commercial enterprise)	Yes	Yes	The joint implementation of fiscalization and documentation is always observed because: 1. When a store sells goods, the buyer is given a cash receipt (fiscalization is carried out). 2. At the end of the cashier’s working day, information from the cash register is reflected in the PKO, RKO, and cash book (documentation is carried out).	When working in the jurisdiction of the old version of Law No. 54-FZ, BSO and sales receipts are issued instead of cash receipts. They are not fiscal documents, but have a similar purpose.
  Legal relations between individual taxpayers (taxpayer and his employee)	No	Yes	Not observed because: 1. When making payments between legal entities (IPs) in cash, PKO, RKO, and cash books are used. 2. When making payments between legal entities (IP) or between taxpayers and their employees, the use of cash registers is not provided.
  What tools (documents) are used	CCP (online cash register receipts).	RKO, PKO, Cash books.	RKO, PKO and Cash books are formed on the basis of fiscalization data (report at the end of the shift at the online cash register),	RKO, PKO and Cash books are formed on the basis of information on BSO and sales receipts, if they are used instead of cash registers.
  Is it reflected in accounting?	No	Yes	The generation of information for accounting (in PKO, RKO) is carried out on the basis of fiscalization data (based on information in the BSO and sales receipts used instead of cash receipts)
  Mandatory for individual entrepreneurs		No		Individual entrepreneurs are not required to document cash transactions, but have the right to do so
  Mandatory for legal entities	Yes (for settlements with individuals)	Yes (for cash payments)	Observed only in settlements between legal entities and individuals (not employees of a trading enterprise)

  Responsibility for violation

  Conducting cash transactions is a procedure that, as we have already seen, is quite strictly regulated by law. Violation of the relevant norms prescribed by law can lead to severe sanctions against the business entity. It will be useful to study what the consequences of such violations may be.

  But first, let's look at how the inspection authorities - primarily the Federal Tax Service - can be made aware of the fact of violations of cash discipline by an economic entity.

  The main mechanism for such familiarization is an on-site inspection. Its main goals are to identify actions by officials of a trading enterprise that suggest violations of cash discipline or directly indicate this. Such actions may include:

  • untimely preparation of accounting documents for revenue, incorrect use of such documents;
  • exceeding various limits - cash balance in the cash register, settlements between legal entities;
  • use of faulty or non-compliant cash registers;
  • failure to comply with legal requirements regarding the use of cash registers or the preparation of documents alternative to cash register receipts (such as sales receipts, BSO);
  • allowing discrepancies in accounting documents;
  • direct violations of the law regarding the organization of cash receipts accounting;
  • violations when the organization introduced local regulations on the organization of cash register operations.

  When checking the activities of an economic entity for the quality of compliance with cash discipline, the Federal Tax Service may request:

  • documents used by an organization or individual entrepreneur for the purpose of accounting for cash transactions;
  • fiscal data stored in the cash register memory;
  • documents related to the use of cash register equipment (carrying out its maintenance, repair);
  • accounting registers;
  • local regulations governing the conduct of cash transactions (for example, an order establishing a cash limit or a small business not using the corresponding limit);
  • various reports on business activities.

  Regarding certain documents on economic activity and the facts that characterize it, inspectors have the right to request various clarifications in free form from management and other representatives of the trading enterprise.

  Among the most serious penalties that the Federal Tax Service can apply to a commercial enterprise are those prescribed in the provisions of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for cases of violations by taxpayers of the procedure for using online cash registers.

  Thus, failure to use a new type of online cash register by a store may result in a fine:

  • to the store official - in the amount of 25-50% of the revenue that the store received, but did not check out at the checkout (at the same time, the minimum fine is 10 thousand rubles, regardless of the revenue);
  • for the store as a legal entity - in the amount of 75-100% of the revenue not entered at the checkout.

  In case of repeated violation of the law on the use of cash registers, as well as in the event that the amount of revenue not entered at the checkout reaches 1 million rubles, then significantly more stringent sanctions are applied to the business entity in the form of:

  • disqualification (prohibition to carry out professional activities) of an official for a period of 1-2 years;
  • suspension of store operations for up to 90 days.

  The sanctions for using a faulty online cash register are less severe, but, nevertheless, they cannot be ignored. We are talking about fines:

  • for officials - in the amount of 1500 - 3000 rubles;
  • for a trade organization as a legal entity - in the amount of 5,000 - 10,000 rubles.

  Separate penalties are established for failure to issue an electronic cash receipt to the buyer by the seller. In such cases, an official of the store may be fined 2 thousand rubles, and the store as a legal entity - 10 thousand rubles.

  Other possible sanctions by the Federal Tax Service for violations of cash discipline include:

  1. Application of fines for violation of accounting rules by a company (as we already know, the reflection in them of records of cash transactions is the most important component of compliance with the legislation on documenting such transactions).

  If violations are detected in this area of ​​accounting by the Federal Tax Service on the basis of the provisions of Art. 15.11 Code of Administrative Offenses of the Russian Federation may:

  • fine an official of a trading enterprise 5-10 thousand rubles;
  • in case of repeated violation - fine the official 10-20 thousand rubles or disqualify him for up to 2 years.

  In this case, the violation must be classified as gross. Such violations include:

  • distortion of data in accounting registers, which leads to an understatement of taxes by 10% or more relative to those that could have been calculated with correct entries in the registers;
  • intentional distortion by 10% or more of any indicators in the financial statements;
  • reflection in the accounting registers of a fact of economic activity that does not actually exist (imaginary, feigned);
  • generation of reporting not based on accounting registers;
  • use of accounts not based on accounting registers;
  • lack of primary documents;
  • non-use of accounting registers by a trade organization.
  1. Additional assessment of taxes (with the subsequent obligation of the trade organization to pay not only them, but also fines and penalties accrued in cases provided for by law).

  The reason for additional tax assessment may be, for example, the regular issuance of large sums of money to employees on account of expense vouchers - such payments can be equated to wages, and the Federal Tax Service can charge personal income tax on them.

  It is in the interests of a trade organization to establish local rules according to which the company will assign responsibility for compliance with cash discipline to certain individuals. For example, this could be the chief accountant or employees directly subordinate to him. But it should be borne in mind that in case of serious violations of the legislation on cash accounting, responsibility, first of all, lies with the director of the organization or an individual entrepreneur who owns a trading business.

More recently, since June 2014, a new procedure for conducting cash transactions has been introduced in the Russian Federation. It has been improved compared to the previous order and has undergone a number of changes. Since these actions relate to important accounting operations that are present in almost every enterprise, organization or individual entrepreneur, it is necessary to carefully familiarize yourself with the updated procedure for conducting them.

Controlling and inspection authorities often check the reporting and correctness of such operations. To avoid getting into trouble and getting into trouble and penalties, it is better to carefully study the innovations. Let's take a detailed look at the main provisions relating to cash transactions in 2019: their organization, procedure, cash documents, cash balance limit and other changes in legislation.

Who needs it?

Although the instructions of the Central Bank of the Russian Federation introduced new rules for conducting these operations, forms of cash documents have not changed. Many norms have been changed, but it cannot be said that the changes have become dramatic. Most of all, the innovations concern individual entrepreneurs; they will have to slightly change their usual way of working. But it pays off by simplifying operations for them, which is exactly what entrepreneurs and all small businesses have been striving for for so long.

There are some nuances for enterprises and organizations, which, in particular, apply to accountants. Therefore, both the accounting departments of companies and individual entrepreneurs need to know the updated procedure for conducting cash transactions. This will not be amiss for middle and senior managers, because they are responsible for the entire work of the organization as a whole.

Organization of operations and their maintenance

The procedure introduced in 2014 is conditionally divided into two parts: normal and simplified. The regular one is intended for all legal entities, except banking institutions, and the simplified one is for individual entrepreneurs, micro-enterprises or small enterprises.

Cash transactions must be carried out exclusively at the cash desk. An employee of a company or individual entrepreneur is responsible for their implementation - cashier. If there are several cashiers, one of them must be appointed senior. The manager himself or an individual entrepreneur also has the right to conduct operations.

As before, cash documents are signed by the chief accountant or accountant, and if he is absent, then by the manager and cashier. Cash transactions carried out directly by the manager do not require additional signatures.

Since 2015, these operations have been allowed through the use of software and hardware. Requirements for these means: they have the function of recognizing at least four machine-readable security properties of Central Bank banknotes, their list is contained in regulations.

Cash desk operations in separate divisions have also undergone some changes. The procedure itself specifies the definition of a “separate unit.” It represents any division of the company, at the location of which there is at least one equipped workplace. The period of its creation, as we see from the definition, does not matter. A cash balance limit has been introduced for them. The procedure for establishing it is related to whether a separate division has the right to deposit cash into a bank account. The limit will be discussed in more detail in the last section of the article.

It has also become mandatory for such departments to have their own cash book. It is carried out in any case, it does not matter whether the department hands over money to a banking institution. This change is justified by the fact that the pages of the book are now made in a single copy, they do not need to be handed over to the main office the next day.

Once again about the new rules - in the following video:

Cash documents

The changes hardly affected this area, cash documents have not undergone significant changes. The cash book, statements, receipts and expenditures remain the same, so all unified forms can continue to be used. But they must be filled out taking into account the newly introduced rules. We will talk about them further.

In accordance with the simplified procedure for conducting transactions, individual entrepreneurs are exempt from the obligation to prepare documents such as a cash book, receipts, and expenditure cash orders. But they must keep tax records of income and (or) other objects of taxation or physical indicators that characterize a certain type of activity.

If the company continues to maintain paper document flow, then there is no need to store the cash book in electronic form. Now you have the right to choose an electronic version or paper version.

The innovations also include the fact that cash documents now have the right to draw up the incoming “accountant”, that is, an individual working under a contract for the provision of services. As for separate divisions, cash book sheets should be transferred in a new way. Now a copy of the sheet of the book, certified by the head of a separate division, is transferred in the manner established by the legal entity itself, while during the development of the procedure it is necessary to take into account the deadlines for the preparation of its accounting or financial statements. Thus, you can hand over sheets of the cash book only once a year when preparing reports.

Corrections to paper cash documents, previously strictly prohibited, can now be made. The exception is cash receipts and expenditures. Making a correction is simple: enter the date the correction was made and the full name and signature of those persons who completed the corrected document.

The main innovations introduced in filling out documents are as follows:

• It is possible to maintain cash documents in electronic form, their certification is carried out using an electronic signature. A paper copy of the cash book, expenditure, receipt orders and statements is not required if electronic ones are available.
• Corrections cannot be made to electronic documents. A document containing an error, after it has been signed, can only be deleted and a new one filled out.
• The second sheet of the cash book (popularly referred to as the cashier's report) is no longer relevant and is no longer required.
• A single receipt order is allowed to be issued not only on the basis of a control tape for the day, but also on the basis of a strict reporting form.
• The recipient may not enter in capital letters the amount of funds received under the debit order.
• In the reporting, funds are issued on the basis of an application from the employee in any form, which shows the amount of cash, the period for which they were issued, the date and signature of the manager. From now on, a handwritten note by the director himself about the amount and terms is no longer required.
• There is no need to maintain a register of amounts deposited, although a column about deposits remains on salary slips.
• The cash book is not filled out on days on which no cash payments were made. Previously, due to inaccuracies in the order, some companies filled out sheets on empty days. Now everything is in place.
• The cashier puts a stamp and his signature on the receipt for the receipt order.
• Cashiers can transfer funds to each other without a debit order, only on the basis of an entry in the cash book.

Please note that internal cash documents will have to be updated in 2015 and a reference to the new Directive of the Central Bank of the Russian Federation will be made in them, including an order to limit the balance at the cash register.

Cash balance limit

The cash balance limit is the most changed section of the order. The new formula for calculating the cash limit is not strictly tied to cash receipts. Now the company can calculate based on cash proceeds or the amount of expenses.

The limit is mandatory, because it sets the amount of funds that are freely stored in the cash register. Companies themselves introduce a certain limit. If this is not done, the cash limit is considered zero and all cash on hand at the end of the day must be deposited into the bank account.

The new regulation precisely regulates the formulas for calculating the limit. The choice of the appropriate one is left to the discretion of the organization. There are only two formulas.

The first is that the calculation is made based on cash proceeds, that is, based on the proceeds that came from goods sold, services provided, or work performed. If a legal entity has separate divisions, then the total cash limit is determined taking into account the limit established for such a division. Thus, there is only one limit at the cash desk of a legal entity, but its value can be distributed among separate divisions.

It should be emphasized that the cash limit at the cash desk of a separate division, as part of a general one, must be established by an administrative document of the enterprise or organization. If a division independently deposits money into an account at a banking institution, then the head office sets a limit for it in the manner prescribed for legal entities. Then they are separate.

The calculation formula is presented as follows: L = V / P × Nc, Where

• L – limit in rubles;
• V – volume of revenue in cash;
• P – settlement period, namely the number of working days for which the volume of cash receipts is recorded. The period cannot be more than 92 working days (for legal entities).
• Nc – the period of time between depositing proceeds to the bank: 1-7 working days, but if there is no bank in the place where the company is located, then up to 14 days.

The second formula is that the calculation is based on the volume of funds issued. For those legal entities that have separate divisions, the funds issued by them are taken into account. But this is only if they hand over cash to the main office. If not, then they have their own limit.

The formula has an almost similar form, only one indicator has been changed: L = R / P × Nc, Where

• R is the amount of cash disbursed, which does not include the amount paid as wages, stipends or other benefits to employees.

Is it possible to exceed the limit? Only on days of payment of salaries, stipends or other social benefits to employees, including the day of receipt of cash from a bank account for these payments. The issuance of funds should not exceed 5 working days. There are no other exceptions and there is a fine for exceeding the limit. Officials will pay 4-5 thousand rubles, the amount for organizations is larger - 40-50 thousand rubles.

Individual entrepreneurs and small businesses have the right not to introduce a cash limit for themselves, which makes life much easier for some, but you can leave it. For example, it is useful for safe storage of funds. The previous limit established earlier can be canceled by issuing an appropriate order.

Changes in 2016

Cash transactions are subject to a large number of changes coming into force in 2016:

• The main thing concerns the need to use updated devices, which should collect all information automatically and send all information online to the tax authorities.
• In this case, checks will also be able to be prepared automatically and sent to customers by email.
• If a company is using a cash register whose registration period has not expired (provided that the total period of use does not exceed 7 years), then it can continue to use it until the end of the term and only then switch to new equipment.
• Now for all legal entities there is a restriction on storing cash: now every day money will need to be handed over to a bank or other similar organization, which will be responsible for the collection, transportation and recalculation of cash.
• For individual entrepreneurs, the process of simplifying reporting and documentation continues: in particular, the need to maintain cash orders - expenditure and receipt - has been abolished. Also, the limit rule does not apply to individual entrepreneurs. If a legal entity is considered a small enterprise, on this issue it falls under the legislation for individual entrepreneurs.

The main regulatory document directly regulating operations for storing and spending money at the cash desks of organizations is currently the “Procedure for Conducting Cash Operations in the Russian Federation.”

To work with cash, an organization must have a cash register and comply with the requirements established by the Procedure. To conduct cash transactions, the company must have a cashier position on its staff. He is responsible for the safety of the valuables in the organization's cash register. After issuing an order to appoint a cashier to work, the head of the enterprise is obliged to acquaint him with the Procedure against receipt. Then, an agreement on full individual financial responsibility is mandatory with the cashier. In small organizations that do not have a cashier position on their staff, the duties of the latter can be performed by the chief accountant or another employee on the written order of the head of the organization, subject to the conclusion of a liability agreement with this employee.

The unauthorized transfer of duties by the cashier to another person is prohibited. In the event of a cashier suddenly leaving work (for example, due to illness), the valuables under his account are immediately recalculated by another cashier, to whom they are transferred, in the presence of the head and chief accountant of the organization or in the presence of a commission of persons appointed by the head of the enterprise. An act signed by the indicated persons is drawn up on the results of the recalculation and transfer of valuables.

The procedure obliges enterprise managers to create conditions at the enterprise that ensure the safety of cash. Firstly, it is necessary to ensure the safety of money in the cash register premises, for which it is equipped in accordance with the requirements set out in the order, for example, the cash register premises must be isolated, have solid walls and a special window for issuing money, have a safe for storing money and valuables , equipped with a security alarm, etc. Secondly, ensure the safety of money when delivering it from the bank and depositing it in the bank, for example, provide the cashier with security, a vehicle, etc. In the latter case, organizations providing collection services can provide significant assistance to her.

Storing cash and other valuables that do not belong to the enterprise in the cash register is prohibited. Cash transactions are documented using standard interdepartmental forms of primary accounting documentation.

Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 approved unified forms of primary accounting documentation agreed with the Ministry of Finance of Russia, which came into force on January 1, 1999: No. KO-1 “Cash inflow order”, No. KO-2 “Cash outflow order” ", No. KO-3 "Registration Journal of Incoming and Outgoing Cash Documents", No. KO-4 "Cash Book", No. KO-5 "Record Book of Cash Accepted and Issued by the Cashier".

When receipt and debit cash orders and documents attached to them are received at the cash desk, the cashier is obliged to check:

The presence and authenticity of the signature of the chief accountant on the documents, and the authorization inscription (signature) of the head of the enterprise or persons authorized to do so on the cash receipt order or a document replacing it;

Correctness of paperwork;

Availability of the applications listed in the documents.

All incoming and outgoing orders are subject to mandatory registration in the “Journal of registration of incoming and outgoing cash documents” (form No. KO-3). According to the generally accepted rule, the numbering of cash outgoing and incoming cash orders begins from the beginning of each year with serial number 1 (one) and until the end of the year is carried out in ascending order of numbers. Expense cash orders issued for payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance.

The duties of the cashier include maintaining a cash book (form No. KO-4), which records all receipts and withdrawals of cash in the organization.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order. Entries in the cash book are made in duplicate using carbon paper in ink or a ballpoint pen. Erasures and unspecified corrections in the cash book are not permitted. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him. The cash book plays the role of a register for analytical accounting of cash transactions.

Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register for the next date and transfers to the accounting department as a cashier’s report a second tear-off sheet (a copy of the entries in the cash book for the day) with receipts and expenses cash documents against receipt in the cash register book.

The accounting department carries out accounting processing of the report.

cashier, which consists of carefully checking the correctness of registration of incoming and outgoing cash documents, the correspondence of the entries in the report with the data of the documents attached to it, calculations of the results of transactions for the day and balances at the beginning and end of the working day. The amounts of cash received and deposited with banks must also be reconciled with the corresponding bank statements on the current account.

It is allowed to maintain a cash book in an organization in an automated way. In this case, the sheets of the cash book are formed in the form of a printout “Inset sheet of the cash book”. At the same time, a printout is generated

"Cashier's Report." Both printouts must:

1. Compiled by the beginning of the next working day;

2. Have the same content;

3. Include all details required by the cash book form.

The sheets of the cash book are numbered automatically in ascending order from the beginning of the year. The printout “Insert sheet of the cash book” must contain information about the total number of sheets of the cash book for each month, as well as in the last one for the calendar year - the total number of sheets of the cash book for the year.

After receiving printouts of the “Insert sheet of the cash book” and “Cashier’s report”, the cashier is obliged to check the correctness of the specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a signature in the insert sheet of the cash book.

At the end of the calendar year, the “Cash Book Loose Sheet” printouts are bound in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the organization, and the book is sealed.

Control over the correct maintenance of the cash book is carried out by the chief accountant of the organization.

Currently, there are restrictions on cash payments between legal entities. According to the instruction of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U, the maximum amount of cash payments for one transaction between legal entities is 60,000 rubles. According to a joint letter from the Ministry of Taxes and Duties and the Central Bank of the Russian Federation, the maximum amount of cash payments applies to payments under one agreement concluded between legal entities. Cash settlements carried out between legal entities under one or more monetary instruments under one agreement cannot exceed the maximum amount of cash settlements.